In other words the study aims to ascertain the relevance
of the information content of the VAS for the Brazilian
capital markets. It analyses the relationship between share
price and the VAS of non-financial listed companies included
in the list of Maiores & Melhores, adopting Wealth Created
Per Share (WCPS) as a proxy for the result of the VAS,
for the period 2005 through 2011. Maiores & Melhores (‘Biggest
and Best’) is a listing published annually by Exame
Magazine, in partnership with the Accounting, Actuarial
and Financial Studies Foundation (Fundação Instituto de
Pesquisas Contábeis, Atuárias e Financeiras, or FIPECAFI).
As a second objective, this article seeks to find out whether
WCPS, in that period, was a better proxy than Net Profit Per Share (NPPS), which is a measurement commonly used as a proxy for accounting information.
ในคำอื่น ๆ In other words the study aims to ascertain the relevance
การศึกษานี้มีจุดมุ่งหมายเพื่อยืนยันความเกี่ยวข้องของเนื้อหาข้อมูลของบริการเสริมสำหรับบราซิลตลาดทุน of the information content of the VAS for the Brazilian
capital markets. It analyses the relationship between share
price and the VAS of non-financial listed companies included
in the list of Maiores & Melhores, adopting Wealth Created
Per Share (WCPS) as a proxy for the result of the VAS,
for the period 2005 through 2011. Maiores & Melhores (‘Biggest
and Best’) is a listing published annually by Exame
Magazine, in partnership with the Accounting, Actuarial
and Financial Studies Foundation (Fundação Instituto de
Pesquisas Contábeis, Atuárias e Financeiras, or FIPECAFI).
As a second objective, this article seeks to find out whether
WCPS, in that period, was a better proxy than Net Profit Per Share (NPPS), which is a measurement commonly used as a proxy for accounting information.
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